One way in which companies can work to improve their impacts on children is through their reporting. When done well, corporate reporting can provide company directors with the necessary information for managing their impacts on society in general and on children in particular. Reporting on children’s rights is a major issue, considering that for many companies, children are a priority stakeholder group while at the same time they are often the most vulnerable sector of society (UNICEF 2014a). Yet as the Committee on the Rights of the Child has said ‘As part of child-rights due diligence, large business enterprises should be encouraged and, where appropriate, required to make public their efforts to address child-rights impacts’ (UN 2013).

Studies by Global Child Forum and the Boston Consulting Group have assessed how companies address and report on children’s rights. More information can be found in the resources below.